Know Your Rights as a Nigerian Taxpayer
Understanding your rights protects you from harassment and ensures fair treatment. The law is on your side.
You Have Legal Protection
The Nigeria Tax Act 2025 and Joint Revenue Board Act establish clear rights for taxpayers. No one can take these away from you.
Your Fundamental Rights
Right to Information
You have the right to clear information about your tax obligations, deadlines, and how your tax is calculated.
- ✓Request explanation of any assessment
- ✓Access to tax laws and guidelines
- ✓Clear communication from tax authorities
Right to Object
Section 41, NTA 2025You can dispute a tax assessment within 30 days of receiving it.
- ✓30 days to file written objection
- ✓Must state grounds and amount disputed
- ✓No payment required during dispute
- ✓FIRS must respond within 90 days
Right to Appeal
Section 41(7), NTA 2025If FIRS rejects your objection, you can appeal to the Tax Appeal Tribunal.
- ✓30 days to appeal after objection decision
- ✓Independent tribunal hearing
- ✓Can further appeal to High Court
- ✓20% deposit may be required for High Court
Right to Privacy
Your tax information is confidential and protected by law.
- ✓Tax records cannot be disclosed without consent
- ✓Officials face penalties for unauthorized disclosure
- ✓Only authorized persons can access your file
Right to Fair Treatment
You must be treated professionally and without discrimination.
- ✓Courteous treatment by tax officials
- ✓Clear explanation of any enforcement action
- ✓No harassment or intimidation
- ✓Right to representation
Right to Complain
Section 40-43, JRBAYou can complain about misconduct to the Tax Ombud.
- ✓Free dispute resolution service
- ✓Investigates complaints against FIRS
- ✓Can mediate between you and tax authority
- ✓Recommendations are binding
What Tax Officials Can & Cannot Do
✓They CAN
- Request documentsDuring an audit with proper notice
- Enter business premisesWith authorization during business hours
- Issue assessmentsBased on filed returns or best judgment
- Apply penaltiesFor late filing/payment per the law
- Demand paymentFor confirmed tax debts
- Garnish bank accountsAfter final assessment and non-payment
✗They CANNOT
- Enter your homeWithout a court order
- Arrest you for tax debtTax debt is civil, not criminal (in most cases)
- Seize personal belongingsWithout proper legal process
- Demand cash on the spotAll payments must go through official channels
- Threaten or intimidateHarassment is professional misconduct
- Share your informationWithout authorization
- Refuse to identify themselvesMust show ID and authorization
How to Verify a Tax Agent
Scam Alert: Fraudsters sometimes pose as tax officials. Always verify before engaging or making any payments.
Request Official ID
All legitimate tax officials carry government-issued identification with photo, name, and rank.
Ask for Authorization
For audits or visits, they must have a written authorization letter specifying the purpose.
Verify with FIRS
Call FIRS Taxpayer Service Centre (01-903-2222) to confirm the official's identity and assignment.
Check the Letter
Legitimate letters have FIRS letterhead, reference numbers, dates, and official signatures.
What to Do If You're Harassed
1. Stay Calm
Do not argue or become confrontational. Politely ask for identification and documentation.
2. Document Everything
Record names, badge numbers, date, time, and what was said. Take photos of any documents shown.
3. Do Not Pay Cash
Legitimate tax payments go through official channels with proper receipts. Never pay cash to individuals.
4. Request Written Notice
Ask them to send any demands in writing through official channels. You have the right to respond in writing.
5. File a Complaint
Report misconduct to the Tax Ombud or FIRS customer service. Your complaint must be investigated.
Where to Get Help
FIRS Customer Service
For general inquiries and verification
📧 enquiries@firs.gov.ng
Tax Ombud
For complaints and dispute resolution
📍 Revenue House, Abuja
Common Questions
Can I go to jail for not paying tax?
Tax debt is primarily a civil matter. However, deliberate tax evasion (fraud, false returns) can lead to criminal prosecution under Section 107 of NTA 2025. Simple non-payment typically results in penalties and interest, not imprisonment.
Can they close my business for tax debt?
FIRS can seal business premises for persistent non-compliance, but only after due process - assessment, notice, and opportunity to pay or dispute. They cannot arbitrarily close your business.
What if I can't afford to pay what they're asking?
You can request a payment plan (Section 50, NTA). FIRS can allow installment payments. If you believe the assessment is wrong, object within 30 days.
Do I need a lawyer to dispute a tax assessment?
No. You can file an objection yourself. However, for complex cases or Tax Appeal Tribunal proceedings, professional help from a tax consultant or lawyer is recommended.
Need Help Understanding a Letter?
Received a notice from FIRS? Use our tool to understand what it means and what to do.